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论会计电算化的内部质量控制——以南通顺达机械制造有限公司为例摘要电子信息技术的发展已成为我国社会经济生活和文化生活中一个重要的、不可忽视的组成部分。与此同时也促进了我国会...
论会计电算化的内部质量控制
——以南通顺达机械制造有限公司为例
摘要
电子信息技术的发展已成为我国社会经济生活和文化生活中一个重要的、不可忽视的组成部分。与此同时也促进了我国会计信息化的飞速发展，电子计算机日益深入地应用于会计核算和财务管理中，使会计核算手段、管理方法都有了深刻的变化。同时给企业内部控制带来了极大的影响，使企业内部会计控制面临着一系列新的问题。本文主要分析、研究电算化下会计系统内部质量控制的新问题，并以此为基础探讨加强电算化会计系统内部质量控制的建设问题，以确保企业实行电算化后的会计系统能正常、安全、有效运行，进而使企业更深入挖掘出会计电算化在企业经营管理与监督方面的作用，从而保证企业更好发展。
关键词 会计电算化；内部控制；质量控制 展开
——以南通顺达机械制造有限公司为例
摘要
电子信息技术的发展已成为我国社会经济生活和文化生活中一个重要的、不可忽视的组成部分。与此同时也促进了我国会计信息化的飞速发展，电子计算机日益深入地应用于会计核算和财务管理中，使会计核算手段、管理方法都有了深刻的变化。同时给企业内部控制带来了极大的影响，使企业内部会计控制面临着一系列新的问题。本文主要分析、研究电算化下会计系统内部质量控制的新问题，并以此为基础探讨加强电算化会计系统内部质量控制的建设问题，以确保企业实行电算化后的会计系统能正常、安全、有效运行，进而使企业更深入挖掘出会计电算化在企业经营管理与监督方面的作用，从而保证企业更好发展。
关键词 会计电算化；内部控制；质量控制 展开
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Theory of accounting computerization internal quality control
-----------For example
South of smooth machinery manufacturing Co., LTD. Electronic information technology development has become China's social and economic life and cultural life, one of the important part that cannot be ignored. Meanwhile also promoted the rapid development of accounting information, electronic computer penetrated used in accounting records and financial management, make accounting method, management method has a profound changes. At the same time to the enterprise internal control has greatly affected, make the internal accounting control of the enterprise are facing a series of new problems. This paper mainly analyses and studies under the internal accounting computerized system for quality control of new questions, and based on this discussion strengthen computerized accounting system internal quality control, so as to ensure the construction enterprises implement the computerization of accounting system can after normal, safe and effective operation, thereby enabling enterprises to be more in-depth unearths the accounting computerization in the enterprise management and supervision of the role, thus ensuring the enterprise better development
Keywords accounting computerization, Internal control; Quality control
-----------For example
South of smooth machinery manufacturing Co., LTD. Electronic information technology development has become China's social and economic life and cultural life, one of the important part that cannot be ignored. Meanwhile also promoted the rapid development of accounting information, electronic computer penetrated used in accounting records and financial management, make accounting method, management method has a profound changes. At the same time to the enterprise internal control has greatly affected, make the internal accounting control of the enterprise are facing a series of new problems. This paper mainly analyses and studies under the internal accounting computerized system for quality control of new questions, and based on this discussion strengthen computerized accounting system internal quality control, so as to ensure the construction enterprises implement the computerization of accounting system can after normal, safe and effective operation, thereby enabling enterprises to be more in-depth unearths the accounting computerization in the enterprise management and supervision of the role, thus ensuring the enterprise better development
Keywords accounting computerization, Internal control; Quality control
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